External oversight of an EMB is part of its external accountability, and may be implemented through mechanisms such as external audits or evaluations, reviews of EMB activities by an ad hoc or other specially appointed body, or reviews by a committee of the legislature, such as an electoral affairs or public accounts committee.

If an entity undertaking external oversight of an EMB is not fully independent, it may be subject to interference that improperly inhibits its scope and/or methodology. There may be attempts to change or influence the content of oversight reports. Constraints on oversight bodies may include restrictions on terms of reference, the time allowed for investigations, access to information, or access to sufficient funds and other resources to carry out the task. An example is the conflict that arose between the election monitoring body Panwas and the EMB in Indonesia in 2004. While Panwas was expected to act independently in its role as the monitor of the conduct of elections and the body of first instance for most electoral disputes, it had been appointed and funded by the EMB and Panwas’ challenges to EMB decisions led the EMB to issue regulations that barred Panwas’ involvement in challenges or disputes involving the EMB.

Oversight bodies need the rights to examine documents and computer files; to verify services paid for and property acquired with public funds; and to interview EMB members, staff and other persons. These rights can be guaranteed if they are included in the legal framework. If not, the EMB can enhance its credibility by allowing free and unimpeded access. Official oversight agencies may be given the authority to obtain court-enforceable subpoenas to compel the EMB and other organizations to produce specific documentation, with sanctions for non-compliance. Where an oversight agency is given investigative powers, it is usually able to administer and take affidavits under oath.

To be effective, oversight must be subject to rigorous quality control so that it is professional, impartial and accurate. Adequate numbers of skilled staff with a keen appreciation of the legal, financial and operational frameworks within which election tasks are conducted will facilitate good practice in oversight duties. The findings of oversight bodies need to be objective and targeted toward improving EMB services.